Exporters can claim a refund of IGST paid on exported goods through the GST common portal by filing form GSTR-1 to declare export shipments and the IGST amount. The portal will match the GSTR-1 filing against customs shipping records and automatically refund the IGST amount by debiting the exporter's electronic ledger if no discrepancies are found. Any errors must be rectified in the next GSTR-1 filing.

1. GST REFUND TO EXPORTERS
Source: CBEC Press Release dated 29th
November, 2017
Refund of IGST paid on good exported out of India Refund of Input Tax Credit
GSTN Portal
GSTR-3B Return
GSTR-1 Return- Table 6A
Custom EDI System
Shipping Bill
Match Details
 No discrepancy in the information
furnished in Table 6A of GSTR 1 and the
Shipping Bill
 Check Invoice no, IGST Amount & Bank
Details
 Check errors at ICEGATE portal or contact
jurisdictional Customs authorities.
 Wrong entry in GSTR-1 be rectified in next
month GSTR-1 Table 9
Common Portal Application of
refund in form GST
RFD 01A
Debit Electronic
Credit Ledger to
extent of amount
claimed as refund
in RFD 01
Print
Form
RFD-01
Proof of Debit- ARN
No.
Jurisdictional Officer
File
Manually
REFUND